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The International Tax Enforcement (Disclosable Arrangements) Regulations 2020
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- UK Statutory Instruments
- 2020 No. 25
- PART 1
- Regulation 1
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1.—(1) These Regulations may be cited as the International Tax Enforcement (Disclosable Arrangements) Regulations 2020 and come into force on 1st July 2020.
(2) These Regulations have effect in relation to—
(a)a reportable cross-border arrangement which is, or continues to be, made available for implementation or ready for implementation on or after 1st July 2020,
(b)a reportable cross-border arrangement in respect of which, on or after 1st July 2020, an intermediary within the second paragraph of Article 3(21) of the DAC provided, directly or by means of other persons, aid, assistance or advice with respect to designing, marketing, organising, making available for implementation or managing the implementation of the reportable cross-border arrangement, and
(c)a reportable cross-border arrangement the first step in the implementation of which was made on or after 25th June 2018.
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